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2014, № 4 (165)



Cheremushnikova T.V. FORMATION IN MANAGEMENT ACCOUNTING KEY PERFORMANCE INDICATORS FOR BUSINESS-PROCESSES OF TELECOMMUNICATION COMPANIESThe article reveals the role, meaning and content of key performance indicators for business– processes of telecommunication companies, justifies the author's approach to their grouping in six areas of activity or prospects of the company: finance, customers and products, business-processes, investments, staff training, interaction with government and law enforcement agencies. Internal format of report for reflection of these indicators, which is composed according to the local operator of communication in investigated region, is presented.Key words: telecommunication companies, process-oriented management, business-processes, management accounting, financial responsibility centers, key performance indicators.

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About this article

Author: Cheremushnikova T.V.

Year: 2014


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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